- The Charity Commission
- Part of:
- Accruals accounts pack (CC17) - SORP FRS 102, Receipts and payments accounts pack (CC16), Accruals accounts packs (CC17 and CC39) - SORP 2005, and Charity money, tax and accounts
- 31 March 2012
- Last updated:
- 4 September 2017, see all updates
- Applies to:
- England and Wales
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
Ref: CC32-PDF PDF, 1000KB, 86 pages
PDF, 246KB, 6 pages
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This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.
The guidance also sets out the directions to independent examiners, which must be followed in any examination.
Published: 31 March 2012
Updated: 4 September 2017
- New CC32 guidance and directions added.
- First published.